Articles in this Issue

14 articles
1
Research Article DOI: 10.68022/kbmr.2025.lpc5ugjq

EFFECT OF THE MANAGERIAL CAPACITY ON HEALTHCARE SERVICE DELIVERY OF SELECTED HOSPITAL MANAGEMENT BOARD IN KANO STATE.

James Adoyi*, Victor Onuh EDOGBANYA

The effectiveness of healthcare service delivery in Kano State, Nigeria, is significantly influenced by the managerial capacity of the Hospital Management Board (HMB). This study examines the impact of three key managerial variables—planning capacity, human resource management, and monitoring and evaluation (M&E) on the quality and efficiency of healthcare services provided by public hospitals in ...

Dec, 2025 pp. 1-15 15 views 4 downloads
2
Research Article DOI: 10.68022/kbmr.2025.no5xcnte

MODERATING EFFECT OF SERVICE FAILURE ON THE RELATIONSHIP BETWEEN SERVICE QUALITY AND CUSTOMER LOYALTY IN THE NIGERIAN TELECOMMUNICATION INDUSTRY

Sani Salawu Fatau*, Muhammad Jamilu SaidU

This study aimed to examine the moderating effect of service quality on customer loyalty in the Nigerian telecommunication market, while also exploring the moderating influence of service failure on the relationship between service quality and customer loyalty. The study's population consisted of customers who were utilizing the services provided by the major service providers in Kaduna state, Nig...

Dec, 2025 pp. 16-30 19 views 3 downloads
3
Research Article DOI: 10.68022/kbmr.2025.qlx7urxe

THE ROLE OF SOCIAL CAPITAL IN ENHANCING THE PROFITABILITY OF FEMALE-LED MICRO-ENTERPRISES IN URBAN NIGERIA

Sani Salawu Fatau*, Abdulsalam Dauda

This study assessed the role of social capital in improving the profitability of microbusinesses run by women in Lagos State, Nigeria. Specifically, the study investigates the impact of bonding, bridging, and linking social capital on business performance, drawing on the resource-based view, empowerment theory, and social capital theory. Structured questionnaires were used to gather data from 412 ...

Dec, 2025 pp. 31-46 16 views 6 downloads
4
Research Article DOI: 10.68022/kbmr.2025.z7j5x108

CEO ATTRIBUTES AND TAX PLANNING OF LISTED FIRMS ON THE NIGERIA EXCHANGE GROUP

Ernest Oshodin*, Sebastine Abhus Ogbaisi

This study investigated the impact of the CEO attributes on corporate tax planning of listed firms in Nigeria, focusing on such attributes as CEO age, experience, financial expertise, and gender. The study employed a data set of 264 firm-years of firms listed on the Nigeria Exchange Group (NGX) over a period of eight (8) years, 2016 to 2023. A panel least squares estimation was adopted, and the ou...

Dec, 2025 pp. 47-57 21 views 6 downloads
5
Research Article DOI: 10.68022/kbmr.2025.vzvkm7fo

IMPACT OF BUREAUCRATIC ACCOUNTABILITY ON PUBLIC SERVICE DELIVERY: A COMPARATIVE STUDY OF UNITED STATES AND NIGERIA.

James Adoyi*, Anna Thomas, Victoria Ojochogwu Okpanachi

This study examines bureaucratic accountability in the United States and Nigeria which emphasizes the importance of effective oversight mechanisms to ensure that public officials (agents) act in the best interest of citizens (principals). The research aims to compare the structures, practices, and impacts of bureaucratic accountability on public service delivery in both countries, highlighting how...

Dec, 2025 pp. 58-66 23 views 6 downloads
6
Research Article DOI: 10.68022/kbmr.2025.3ryqfpqs

PORTFOLIO OPTIMISATION AND FINANCIAL PERFORMANCE OF DEPOSIT MONEY BANKS IN NIGERIA: AN EMPIRICAL ANALYSIS OF ASSET ALLOCATION, DIVERSIFICATION, AND RISK MANAGEMENT

Ngbede Adikwu Ocholi*, Maryam Abdu, Yusuf A. Hashim

This study examines the effect of portfolio optimization, specifically asset allocation, portfolio diversification, and risk management, on the financial performance of deposit money banks in Nigeria between 2014 and 2023. Grounded in Modern Portfolio Theory (MPT) and extended through hybrid models like the Black-Litterman framework and AI-driven simulations, the study uses a multiple regression a...

Dec, 2025 pp. 67-81 23 views 6 downloads
7
Research Article DOI: 10.68022/kbmr.2025.9qykpcad

EFFECT OF SELF-EFFICACY ON ENTREPRENEURIAL SUCCESS OF REGISTERED SMES IN KADUNA STATE

Samirah Aisha Haruna*, Maryam Abdu, Hudu Gambo

This study investigates the effect of self-efficacy on the entrepreneurial success of registered Small and Medium Enterprises (SMEs) in Kaduna State, Nigeria. Specifically, it examines the influence of three core dimensions of self-efficacy mastery experience, vicarious experience, and social persuasion on business success indicators such as innovation, growth, and sustainability. The research ado...

Dec, 2025 pp. 82-97 20 views 7 downloads
8
Research Article DOI: 10.68022/kbmr.2025.d7cg12ic

HEALTH EXPENDITURE AND INFANT MORTALITY RATE IN SUB SAHARAN AFRICAN COUNTRIES: A PANEL ANALYSIS

Yusuf, Sadiq Abubakar*, Liman, Aisha

This study examined the effect of health expenditure on the infant mortality rate in Sub-Saharan African countries. In order to explore the short-run and long-run effects of various health expenditure components on infant mortality, panel data covering the period from 1990 to 2023 were employed. The data were sourced from the World Development Indicators (WDI) of the World Bank. The study adopted ...

Dec, 2025 pp. 98-111 21 views 6 downloads
9
Research Article DOI: 10.68022/kbmr.2025.xnrd4o5s

BOARD ATTRIBUTES AND FINANCIAL PERFORMANCE OF LISTED MANUFACTURING FIRMS IN NIGERIA

Nadima Bashir Abdullahi*

The study examined the effects of board attributes on the financial performance of listed manufacturing firms in Nigeria for the period of 2020-2024. The study used a correlational research design. The study used data extracted from annual reports of listed manufacturing firms in Nigeria. The study was anchored on the agency theory and resource dependence theory. The population of the study compri...

Dec, 2025 pp. 112-125 17 views 5 downloads
10
Research Article DOI: 10.68022/kbmr.2025.lyeh4vxl

IMPACT OF AGENT BANKING ON FINANCIAL INCLUSION IN NIGERIA

Abubakar Usman Yusuf*, Hassan Isah Yahaya, Hudu Gambo

Financial inclusion is a key to the survival of any nation economy, is a process in which all individuals have easy access to formal financial products and services (World Bank 2022). Drawing from diffusion ofinnovation theory and technology acceptance model theories. The study examines the perception offinancial included persons regarding the impact of the relationship between agent banking and f...

Dec, 2025 pp. 126-138 33 views 7 downloads
11
Research Article DOI: 10.68022/kbmr.2025.b108heda

ASSESSMENT OF THE IMPACT OF TAX ADMINISTRATION REFORM ON PUBLIC SECTOR PERFORMANCE IN KADUNA STATE, NIGERIA 2014 - 2023.

Aliyu Abubakar*

This study assesses the impact of tax administration reform implemented under the State Governance Reform and Capacity Building Project (SGR&CBP) on public sector performance in Kaduna State, Nigeria, from 2014 to 2023. The study adopts an explanatory sequential mixed-methods research design, integrating quantitative and qualitative approaches. The quantitative phase analyses survey data and secon...

Dec, 2025 pp. 139-152 14 views 2 downloads
12
Research Article DOI: 10.68022/kbmr.2025.cfjm3itm

IMPACT OF HUMAN RESOURCE REFORMS, TRAINING, AND PERFORMANCE-BASED INCENTIVES TO IMPROVE EFFICIENCY IN KADUNA STATE

Ahmed Usman*

This study examines the relationship between human resource management (HRM) reforms and policy implementation effectiveness in the Nigerian Civil Service, with a specific focus on Kaduna State public servants. Over the years, civil service reforms in Nigeria have emphasized capacity building, performance management, and incentive-based systems aimed at improving efficiency, accountability, and se...

Dec, 2025 pp. 153-166 17 views 4 downloads
13
Research Article DOI: 10.68022/kbmr.2025.ycmanfep

EFFECT OF SOCIAL MEDIA MARKETING ON THE PERFORMANCE OF SMALL AND MEDIUM ENTERPRISES IN KADUNA METROPOLIS: MODERATING ROLE OF ENTREPRENEURIAL ORIENTATION

SABO SUNDAY*, Ismail Tijjani Idris, Sanya Ojo, Iluno Ezinne Chinyere, Timbuwak Samuel Achie, Isaac Irene

This study investigates the effect of social media marketing strategies on the performance of Small and Medium Enterprises (SMEs) in Kaduna Metropolis, with entrepreneurial orientation (EO) as a moderating variable. The research adopts a quantitative survey design, targeting 263 registered SMEs in the metropolis. Data were collected using structured questionnaires administered to SME owners and ma...

Dec, 2025 pp. 167-181 14 views 5 downloads
14
Research Article DOI: 10.68022/kbmr.2025.gzervfgj

KADUNA STATE INTERNAL REVENUE SERVICE SUPERVISION OF REVENUE COLLECTION AS DETERMINANT OF REVENUE GENERATION IN THE STATE

Lurwanu Usman*, Aliyu Abubakar, Barakatu Sani

Revenue generation constitutes a critical pillar for effective governance, as it provides the financial resources required for the delivery of public goods and services. At the state level in Nigeria, internally generated revenue largely depends on efficient tax administration and effective supervisory mechanisms. This study examined the effect of supervision of revenue collection by the Kaduna St...

Dec, 2025 pp. 182-194 15 views 1 downloads